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ATT Principles of Accouting

This class was created by Brainscape user Benjamin Lim. Visit their profile to learn more about the creator.

By: Benjamin Lim
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Decks in this class (15)

1: Introuction to Accounting
What can a set of accounts be use...,
Who are the main users of the fin...,
A business must maintain financia...
13  cards
2: The Accounting Equation
What is the simple accounting equ...,
What is the more detailed account...
2  cards
3: Double entry bookkeeping
0  cards
4: The trial balance
The primary purpose of a trial ba...,
What is a transposition error
2  cards
6. Accruels and prepayments
The accruels basis can apply in f...,
Define accruels,
Define prepayments
10  cards
7: Fixed assets and depreciation
Capital expenditure is expenditur...,
Revenue expenditure is expenditur...,
Example of intangible fixed asset
16  cards
8: Further fixed assets
Characteristics of an operating l...,
What is the double entry for an o...,
Characteristics of a finance lease 4
19  cards
9: Stock
Stock should be valued at the low...,
What is the definition of net rea...,
What are the three ways to value ...
9  cards
10: Bad and doubtful debts
Define a bad debt,
Define a doubtful debt,
What is the double entry for a ba...
8  cards
11: Partnership accounts
In a partnership what is located ...,
What are the two double entries t...,
Are partner salaries an expense o...
7  cards
Chapter 12: Regulatory Framework
What must you annualy disclose to...,
What is the main piece of legisla...,
Which are the names of the two ac...
24  cards
13: Company financial statements and associated matters
What are the three main differenc...,
When is corporation tax payable,
What is the double entry for the ...
24  cards
14: Taxation in company financial statements
Should output vat be shown on the...,
What are the double entry for acc...,
Should input vat be shown in the ...
27  cards
15: The cash flow statement
What is the purpose of a cash flo...,
Who is required to complete a cas...,
What is the most common reason fo...
7  cards
16: Interpretation of accounts - basic ratio analysis
What is the formula for gross pro...,
What is the meaning of the gross ...,
What is the formula for operating...
10  cards

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ATT Principles of Accouting

  • Class purpose General learning

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